Prefiling requests regarding transfer pricing or innovation income deduction

The ruling commission has communicated that prefiling requests or ruling requests (without prefiling) regarding the innovation (or patent) income deduction or transfer pricing with impact on the corporate tax return to be filed by the end of September 2020 must be introduced on 31 January 2020 at the latest.

For companies that are not closing their annual accounts on a calendar year basis, the request to the ruling commission must be made at least 8 months before the ultimate filing date of the corporate tax return.